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PeerBasis
Compensation Comparability Determination

The Point Theater Inc

Executive Director / CEO

EIN 270168087
IN · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Baltz, Executive Director / CEO ($68,462) against every comparable organization that fit the selection criteria — 326 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

326 organizations qualified on sector, size, and geography 326 within the band form the benchmarked peer set.

Distribution of comparable compensation

$658 total compensation of comparable organizations → $131,487 $68,462
$11,97110th
$30,48025th
$45,643Median
$59,31175th
$73,96490th
$68,462This org · 86th
p10$11,971
p25$30,480
p50$45,643
p75$59,311
p90$73,964
$68,462

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to IN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The 24 Hour CompanyNY $414,726$51,197 990
Macguffin Theatre And Film CompanyPA $413,361$73,898 990
Caborca IncNY $413,336$56,652 990
Downtown Springfield CommunityMO $413,173$67,212 990
Chico Theater Company IncCA $412,854$110,090 990
The Theatre Company Of BcsTX $411,951$58,594 990
Gas Lamp IncNJ $417,322$25,449 990
Puppet CoMD $417,430$48,760 990
Great Arizona Puppet Theater IncAZ $411,157$39,813 990
Civic Theatre Of Greater LafayetteIN $409,937$58,066 990
Center Stage Theatrical ProductionsCA $419,146$54,605 990
Playwrights Foundation IncCA $409,712$46,715 990
Time & Space Limited Theatre Company IncNY $419,361$34,969 990
Community Theater IncAL $419,548$37,288 990
Rising Youth TheatreAZ $419,761$40,899 990
Theatrikos Theatre CompanyAZ $408,875$56,582 990
Afterwork Theater IncNY $407,873$61,481 990
Francis Wilson Playhouse IncFL $421,112$7,117 990
Haddonfield Plays And PlayersNJ $406,428$29,463 990
Rocklin Community TheatreCA $422,636$18,595 990
Timothy Mooney Repertory TheatreMI $422,982$49,917 990
Skylight Theatre CompanyCA $405,316$69,600 990
Lubbock Moonlight Musicals IncTX $425,007$11,719 990
Yellow Tree TheatreMN $403,540$60,364 990
Emerging Artists Theatre Co IncNY $426,009$22,279 990

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to IN cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default86th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted85th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Laura Baltz) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 326 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,462 is reasonable (approximately the 86th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.